摘要
财会监督作为党和国家监督体系的重要组成部分,在对冲公共风险、构建新型国家治理体系、推进国家治理体系和治理能力现代化领域发挥着重要作用。智能化环境的形成拓展了财会监督的外延,丰富了财会监督的方式和场景,为塑造智能财会监督带来了新的驱动力。通过建立以“监督-反馈”业务循环为核心的智能财会监督体系,实现了财会监督的微观、中观和宏观一体化,提高了财会监督的透明度和功效性,为实施财会监督和财会治理提供方法论支撑。
As an important part of national supervision system,financial and accounting supervision plays a key role in the fields of hedging public risks,building a new national governance system and promoting the modernization of the national governance system and governance capacity.The formation of an intelligent environment has expanded the scope,enriched the ways and scenarios of financial and accounting supervision,and brought new driving force for shaping intelligent financial and accounting supervision.The construction of intelligent financial and accounting supervision system with supervision-feedback cycle at its core integrates the micro,medium and macro financial and accounting supervision,improves the transparency and effectiveness of financial and accounting supervision,and provides methodological support for the implementation of financial and accounting supervision and governance in China.
作者
董木欣
续慧泓
杨周南
Muxin Dong;Huihong Xu;Zhounan Yang(Institute of Digital Finance,Chinese Academy of Fiscal Sciences,Beijing 100142,China;School of Accounting,Shanxi University of Finance and Economics,Taiyuan Shanxi 030006,China)
出处
《会计与经济研究》
CSSCI
北大核心
2022年第3期3-14,共12页
Accounting and Economics Research
基金
山西省软科学研究计划项目(2018041067-3)
关键词
智能化环境论
智能财会监督
财会监督一体化
数据治理
intelligent environment theory
intelligent financial and accounting supervision
integration of financial and accounting supervision
data governance
作者简介
董木欣,中国财政科学研究院数字财务研究所博士研究生、助理研究员,dongmuxin@sina.com;通讯作者:续慧泓,博士,山西财经大学会计学院副教授,uig120@163.com;杨周南,中国财政科学研究院数字财务研究所研究员,znyang_chen@sina.com。
